It is hypothesized that allowing taxpayers to participate in governmental decisions on the use of tax money would increase their cooperation and willingness to pay the tax due. In experiment 1 (N = 97), participants voted between different rules for a public good game and cooperated with their...

The current experimental study examined the effect of monetary rewards on tax compliance. Eighty-six participants were randomly assigned to one control and two reward conditions (low vs. high reward). Overall, tax compliance was not affected by the rewards. However, a change in compliance...

Tax compliance in a between-subjects experiment was higher when the uncertainty about the occurrence of an audit was not resolved until three weeks after participants had filed their tax returns than in a control treatment with immediate uncertainty resolution. Results have important...